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Loans and Allowance for Loan Losses (Policies)
12 Months Ended
Dec. 31, 2013
Loans and Allowance for Loan Losses [Abstract]  
Impairment of Loans
Authoritative accounting guidance requires that the impairment measurement of loans that have been separately identified as impaired is to be determined based on the present value of expected future cash flows or, alternatively, the observable market price of the loans or the fair value of the collateral. However, for those loans that are collateral dependent (that is, if repayment of those loans is expected to be provided solely by the underlying collateral or the income generated by the use of the collateral) and for which management has determined foreclosure is probable, the measure of impairment is to be based on the net realizable value of the collateral. Authoritative accounting guidance also requires certain disclosures about investments in impaired loans and the allowance for loan losses and interest income recognized on loans.